Not a Latitax destination
Nigeria
2026 reform: gains now taxed as income up to 25%, 30% corporate tax plus a 4% development levy, and 0% for small companies.
Income tax, top rate
Secondary25%
Nigeria Tax Act 2025, effective 2026: 0% on first NGN 800,000 rising to 25% above NGN 50m.
Source: PwC Worldwide Tax Summaries - Nigeria, taxes on personal income · checked 2026-09-29Capital gains
SecondaryUp to 25%
From 2026 gains are added to income and taxed at 0-25%, replacing the old flat 10% CGT.
Source: PwC Worldwide Tax Summaries - Nigeria, individual income determination · checked 2026-09-29Corporate
Secondary30%
From 2026: 30% for companies with turnover over NGN 100m or fixed assets over NGN 250m; 0% for small companies; plus a 4% development levy on assessable profits of non-small companies.
Source: PwC Worldwide Tax Summaries - Nigeria, taxes on corporate income · checked 2026-09-29Inheritance
SecondaryNone
Source: PwC Worldwide Tax Summaries - quick chart: inheritance and gift tax rates · checked 2026-09-29Wealth tax
SecondaryNone
Source: PwC Worldwide Tax Summaries - quick chart: net wealth tax rates · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
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- s8PwC Worldwide Tax Summaries - Nigeria, taxes on personal incomesecondary · checked 2026-09-29
- s9PwC Worldwide Tax Summaries - Nigeria, individual income determinationsecondary · checked 2026-09-29
- s10PwC Worldwide Tax Summaries - Nigeria, taxes on corporate incomesecondary · checked 2026-09-29